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Issues:
Classification of imported goods under the Customs Tariff - Heading 52.01, 51.01/03, and 39.07. Analysis: The appellant, a manufacturer of scarves, imported polyester metallic film described as metallic yarn. Initially, the goods were classified under Heading 52.01 by the clearing agent, but the appellant later claimed the correct classification was under Heading 51.01/03. The Assistant Collector of Customs upheld the initial classification. On appeal, the Collector of Customs (Appeals) classified the goods under Heading 39.07. However, the Customs, Excise & Gold (Control) Appellate Tribunal reversed the Collector's decision and agreed with the Assistant Collector, classifying the goods under Heading 52.01. The Customs Tariff headings in question were examined. The appellant argued that the goods should be classified under Heading 39.07, not 52.01, as they were polyester metallic film, not yarn. The appellant emphasized the term "yarn" in Heading 52.01. However, the import license, invoices, and Bill of Entry all described the goods as "metallic yarn." The Tribunal also considered the process of creating metallic yarn, which involves metallizing polyester film. Based on this, the Tribunal's classification under Heading 52.01 was deemed correct. Reference was made to a decision of the Gujarat High Court regarding metallized yarn under the Excise Tariff, but it was concluded that the Customs Tariff entries were not comparable. The Tribunal's reliance on the Encyclopaedia of Textiles supported the classification of the imported goods as metallic yarn under Heading 52.01. Consequently, the appeal was dismissed, affirming the Tribunal's classification decision and ordering costs to be paid.
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